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- Title
The Impact of Value Preferences on Ethical Decisions Made by Professional Accountants.
- Authors
Shawver, Tara J.; Clements, Lynn H.
- Abstract
Practicing accountants' values systems and the ability to recognize ethical violations are critical to avoiding financial reporting scandals and uncovering fraud. The American Institute of Certified Public Accountants' (AICPA) Code of Professional Conduct provides guidance in terms of broadly accepted professional values that encourage a duty to society. This paper explores the relationship between an individual's values system and his or her ethical evaluations, moral judgments and ethical intentions. We find no support that the value orientations suggested by prior research have an impact on ethical evaluations or ethical intentions of practicing accountants. However, we find that competence values affect moral judgment.
- Subjects
ACCOUNTANTS; ETHICAL decision making; PROFESSIONAL ethics; MORAL judgment; AMERICAN Institute of Certified Public Accountants
- Publication
Journal of Forensic Studies in Accounting & Business, 2015, Vol 7, Issue 1, p35
- ISSN
1942-9053
- Publication type
Article